As I previously explained in "The Zero Tax on NFA Firearms," serious constitutional issues arise about the constitutional validity of the registration and other requirements of the National Firearms Act as to the firearms that now have a $0 tax. They include short barreled shotguns (SBSs), short-barreled rifles (SBRs), silencers, and "any other weapons" (AOWs). Machineguns and destructive devices remain subject to the $200 making and transfer tax.
Three challenges are pending, Chris Brown v. ATF in the Eastern District of Missouri (see docket here), Silencer Shop Foundation v. ATF in the Northern District of Texas (see docket here), and Jensen v. ATF also in the Northern District of Texas (see docket here).
In Silencer Shop, in response to plaintiffs' motion for summary judgment, the United States has filed its opposition and cross-motion for summary judgment. The United States contends that the NFA regulations as applied to the zero-taxed firearms remain justified under Congress's tax power, as they support the collection of the special occupational taxes on firms engaged in the business of manufacturing and selling NFA firearms. They are also justified under the Commerce Clause, as the related activities in intrastate commerce substantially affect interstate commerce. Finally, DOJ argues that the Second Amendment does not protect NFA firearms, including suppressors, because they are "dangerous and unusual."
